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Legislation
Finance Act 1994

Chapter III Customs: Enforcement Powers

  • Section 20 Interpretation, etc.
  • Section 21 Requirements about keeping records.
  • Section 22 Records and rules of evidence.
  • Section 23 Furnishing of information and production of documents.
  • Section 24 Power of entry.
  • Section 25 Order for production of documents.
  • Section 26 Procedure when documents are removed.
  • Section 27 Failure of officer to comply with requirements under section 26.
  1. Chapter III · Customs: Enforcement Powers
  2. Order for production of documents.

Section 25 | Order for production of documents.

From legislation.gov.uk

(1)Where, on an application by an officer, a justice is satisfied that there are reasonable grounds for believing—

(a)that an offence in connection with a duty of customs is being, has been or is about to be committed, and

(b)that any information or documents which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

he may make an order under this section.

(2)An order under this section is an order that the person who appears to the justice to be in possession of the information or documents to which the application relates shall—

(a)furnish an officer with the information or produce the document,

(b)permit an officer to take copies of or make extracts of any document produced, and

(c)permit an officer to remove any document which he reasonably considers necessary,

not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.

(3)In this section “justice” means a justice of the peace or, in relation to Scotland, a justice within the meaning of section 308 of the Criminal Procedure (Scotland) Act 1995.F1

Notes

  1. F1

    Words in s. 25(3) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 89(3)

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